Decree No. 113/2022/ND-CP on the Special Preferential Tariff Schedule of Vietnam for Implementing the Free Trade Agreement between one party being the Socialist Republic of Vietnam and the other party being the Eurasian Economic Union and its member states for the period 2022-2027.

DECREE
the Special Preferential Import Tariff of Vietnam to implement

Free Trade Agreement between one party being the Socialist Republic of Vietnam and the other party being the Eurasian Economic Union and member states

and

for the period 2022 - 2027

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;

To implement the Free Trade Agreement between one party being the Socialist Republic of Vietnam and the other party being the Eurasian Economic Union and member states which became effective from October 5, 2016;

At the proposal of the Minister of Finance,

The Government issues this Decree on the Special Preferential Import Tariff Schedule of Vietnam to implement the Free Trade Agreement between one party being the Socialist Republic of Vietnam and the other party being the Eurasian Economic Union and member states for the period 2022 - 2027.

Article 1. Scope of Regulation

This Decree promulgates the Special Preferential Import Tariff Schedule of Vietnam to implement the Free Trade Agreement between one party being the Socialist Republic of Vietnam and the other party being the Eurasian Economic Union and member states (hereinafter referred to as the Vietnam-EAEU FTA) for the period 2022 - 2027 and the conditions for enjoying the special preferential import tariff rates under this Agreement.

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

2. Customs authorities, customs officers.

3. Organizations and individuals with rights and obligations related to exported and imported goods.

Article 3. The Special Preferential Import Tariff Schedule of Vietnam to implement the Vietnam-EAEU FTA for the period 2022 - 2027

1. The Special Preferential Import Tariff Schedule of Vietnam to implement the Vietnam-EAEU FTA for the period 2022 - 2027 (hereinafter referred to as the Special Preferential Import Tariff Schedule) includes the commodity code, description of goods, and the special preferential import tariff rate according to the stages imported from territories as prescribed in Clause 2, Article 4 of this Decree for each commodity code.

2. The columns "Commodity Code" and "Description of Goods" in the Special Preferential Import Tariff Schedules issued together with this Decree are based on the List of Export and Import Commodities of Vietnam and detailed according to the 8-digit or 10-digit coding level.

In case the List of Export and Import Commodities of Vietnam is amended or supplemented, the declarant shall declare the description and commodity code according to the amended or supplemented List of Export and Import Commodities and apply the tariff rate of the amended or supplemented commodity code as prescribed in the Special Preferential Import Tariff Schedule issued together with this Decree.

Classification of goods shall be carried out in accordance with the provisions of Vietnamese law.

3. The column "VN-EAEU FTA Rate (%)” in the Special Preferential Import Tariff Schedule: The rates applicable for different periods include:

a) Column "2022": The rate applicable from December 30, 2022 to December 31, 2022;

b) Column "2023": The rate applicable from January 1, 2023 to December 31, 2023;

c) Column "2024": The rate applicable from January 1, 2024 to December 31, 2024;

d) Column "2025": The rate applicable from January 1, 2025 to December 31, 2025;

đ) Column "2026": The rate applicable from January 1, 2026 to December 31, 2026;

e) Column "2027": The rate applicable from January 1, 2027 to December 31, 2027.

4. Symbol "*": Imported goods not entitled to the special preferential import tariff rate of the Vietnam-EAEU FTA.

5. Symbol "Q": Imported goods subject to quota tariff rates including certain items under commodity groups 04.07 and 24.01, the special preferential import tariff rate within the quota is the tariff rate specified in the List of Commodities Subject to Import Tariff Rates Within Quotas of Vietnam to Implement the Vietnam-EAEU FTA for the Period 2022 - 2027 issued together with this Decree; the list and annual quota volume as stipulated by the Ministry of Industry and Trade and the tariff rate outside the quota applied according to the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Commodities and Absolute Tariffs, Mixed Tariffs, and Import Tariffs Outside Quotas at the time of import.

Article 4. Conditions for Application

Goods imported and subject to the special preferential import tariff rate under the Vietnam-EAEU FTA must meet the following conditions:

1. They must be listed in the Special Preferential Import Tariff Schedule issued together with this Decree.

2. Imported into Vietnam from countries that are members of the Vietnam-EAEU FTA, including the following countries:

- Armenia,

- Belarus;

- Kazakhstan;

- Kyrgyzstan;

- Russian Federation.

3. Comply with the rules of origin (including direct shipment requirements) and have certificates of origin in accordance with the Vietnam-EAEU FTA and current regulations.

Article 5. Goods from Vietnam's Duty-Free Zones

Goods from the duty-free zones of Vietnam imported into the domestic market and subject to the special preferential import tariff rate under the Vietnam-EAEU FTA must meet the conditions stipulated in Clause 1 and Clause 3, Article 4 of this Decree.

Article 6. Effectiveness

1. This Decree takes effect from the date of issuance.

2. Decree No. 150/2017/NĐ-CP dated December 26, 2017 of the Government on issuing the Special Preferential Import Tariff Schedule of Vietnam to implement the Free Trade Agreement between one party being the Socialist Republic of Vietnam and the other party being the Eurasian Economic Union and member states for the period 2018 - 2022 ceases to be effective from the date this Decree takes effect.

Article 7. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central city, and relevant organizations and individuals are responsible for implementing this Decree.